Maritime Carrier Under the Iranian Maritime Code, a maritime carrier, referred to as the carrier of goods, is defined as the owner or charterer of a vessel who enters into a contract with the shipper for the carriage of goods by sea. Such carriage is conducted pursuant to a bill of lading or other similar...Read More

Criminal Liability of Legal Entities In the past, legal scholars held differing views on the criminal liability of legal entities. Some believed that legal entities were incapable of committing crimes or that criminal punishment could not be imposed upon them. Today, however, there is no longer any serious disagreement on this issue. For example, instead...Read More

Shipbuilding Contracts The shipbuilding market, which was traditionally concentrated in Northern Europe, has shifted eastward in recent decades. In particular, Japan, South Korea, and China have developed substantial shipbuilding capacities since the late 1990s. As a result of this market shift, the European Commission proposed to the Council that the Council sign and conclude an...Read More

How Is Divorce Handled for Iranians Living Abroad? Divorce is one of the most significant personal legal matters, carrying substantial individual and social consequences. Within the framework of personal status law, the application of relevant regulations to Muslims is particularly important. When Iranian nationals migrate to another country, their personal and family matters remain subject...Read More

Formation of Holding Companies and Capital Allocation Within Them The earliest forms of corporate combination and synergy date back to 1833, when family companies were established to expand and strengthen commercial activities, coordinate production processes, and reduce overhead costs by eliminating or reducing fixed expenses. According to various sources, General Electric is regarded as a...Read More

Waqf and Its Essential Elements As many people are aware, waqf is regarded as one of the most virtuous and rewarding acts recognized in Islamic jurisprudence and tradition. Waqf is also considered a fundamental economic structure of the Islamic world, through which donors allocate property for charitable and public benefit. The literal meaning of waqf...Read More

The Legal Status of Children in Armed Conflicts At the international level, there has been limited support for significantly raising the age of criminal responsibility. The principal concern is that such an increase could enable criminal organizations to exploit children for organized crimes, including drug trafficking and similar activities. Under current conditions, an individual may...Read More

How to Establish a General Partnership Similar to a limited liability company, the capital of a general partnership is referred to as the partners’ capital contributions. Negotiable instruments do not represent these capital contributions and are not transferable except with the consent of all partners. If the transfer occurs by operation of law, such as...Read More

How to Object to a Finalized Tax Assessment Notice Today, taxation constitutes one of the primary sources of government revenue. Taxes may be imposed in either a direct or an indirect form. Accordingly, taxes are generally classified into two categories: direct and indirect taxes. Because the right to object primarily applies to matters concerning direct...Read More

The Right of Lien Over Cargo Under customary law, the shipowner has a possessory lien over cargo, but not over unused freight space, prepaid freight, or freight payable after delivery of the goods. This right applies to contributions to general average payable by the cargo owner and to amounts expended for the preservation and protection...Read More